Idle time pay is due to a person who concluded a civil law contract in the event that the contract did not take effect or contract performance was limited due to a downtime in business operation as a result of COVID-19.
A contractor who wants to get support in the form of idle time pay has to meet a number of conditions. One of them concerns revenue from the civil law contract earned in the month preceding the month of filing of the application for idle time pay – the value of revenue cannot exceed 300% of average monthly remuneration from the previous quarter, announced by the President of the Central Statistical Office on the basis of the regulations on old-age and disability pensions from the Social Insurance Fund applicable on the date of filing of the application.
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So far, this limit amounted to PLN 15,073.44, but due to an increase of average monthly remuneration in the third quarter of 2020 (PLN 5,168.93) as compared to the second quarter (PLN 5,024.48), starting from 1 December 2020 the limit increased up to PLN 15,506.79.
It has to be emphasized that the new limit of revenue applies to individuals performing civil law contracts who will file their first application for idle time pay in December, January or February.
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